TDS on Reimbursement of Rent

If an employee of a company pays office rent on behalf of the company, and the company reimburses the amount of rent to that employee (amount for the year exceeds 180000 limit u/s 194 I ) then, should TDS u/s 194 I be deducted on the amount of reimbursement made by the company to that employee?

Thanks in Advance!!!
Replies (2)

Yes, provided the reimbursement amount is not added to employee's perks..

Yes, First we need to make sure that the rent is not added to the employee perks and secondly TDS shall be deposited in the name of office premises owner.

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